英语翻译2000年6月13日,欧盟理事会发布了备忘录：《欧盟财务报告战略：走向未来》.2002年7月19日,欧洲议会和欧盟委员会在布鲁塞尔召开大会,讨论通过了“关于运用国际会计准则的第1606号(20

Question

英语翻译
2000年6月13日,欧盟理事会发布了备忘录：《欧盟财务报告战略：走向未来》.2002年7月19日,欧洲议会和欧盟委员会在布鲁塞尔召开大会,讨论通过了“关于运用国际会计准则的第1606号(2002)决议”,欧盟要求其成员国境内上市公司最迟应于2005年按照采用国际会计准则编制其合并财务报表,但在采用之前需要经过一些欧盟内部程序.
我们可以看出,欧盟可谓是国际财务报告准则最忠实的支持者,同时,国际财务报告准则必须通过欧盟的双层认可机制,才能被接受.为什么欧盟如此积极地支持国际财务报告准则?又为什么设置了双层认可机制这一附加条件呢?我认为有以下几点原因：
国际财务报告准则的影响日趋扩大,欧盟必须顺应全球会计准则趋同的新形势；
2、加速内部资本市场一体化,实现欧洲统一大市场；
3、制定了Financial Services Action Plan促进和壮大欧盟资本市场,增强欧盟资本市场在全球的吸引力；
4、争夺国际财务报告准则制定的主导权,捍卫欧盟及其投资者的利益.

Answer 1

June 13,2000,the European Council issued a memorandum:"EU Financial Reporting Strategy:Towards the Future".July 19,2002,the European Parliament and the European Commission to convene a meeting in Brussels,discussed and approved the resolution on the application of International Accounting Standards 1606 (2002),The EU requires its member States listed company no later than 2005.in accordance with the adoption of international accounting standards to prepare their consolidated financial statements,but need to go through a number of EU internal procedures prior to the adoption.
We can see that the EU can be described as the most ardent supporters of the International Financial Reporting Standards,IFRS must double recognition mechanism of the European Union in order to be accepted.Why the EU actively supports the International Financial Reporting Standards?Why set up this additional condition of the double recognition mechanism?I consider the following reasons:
The impact of International Financial Reporting Standards widening,the EU must conform to the new situation of global convergence of accounting standards;
2,to accelerate the internal capital market integration,the European Single Market;
3,the development of the Financial,Services Action Plan to promote and strengthen the EU capital markets,and enhance the attractiveness of the EU capital market in the world;
4 compete for the International Financial Reporting Standards to develop the initiative,to defend the interests of the EU and its investors.